The role of Information and Communication Technologies (ICT) in business management is currently a topic of increasing interest to both academics and professionals. The Web 2.0 has emerged as an important source of innovation that contributes to organizational performance and improving the competitiveness of the tourism industry. However, evidence has been found that reveal the difficulties for the adoption of these technologies in the tourism industry and its application for effective e-commerce. Accordingly, the objective of this paper is to analyze the implementation and use of electronic commerce tools in the ski resorts of Spain and Andorra through the eMICA methodology (Extended Model of Internet Commerce Adoption) to identify opportunities arising from the use of Web 2.0 tools and improve the weaknesses identified for a more competitive management